The Filing Cabinet

"The Filing Cabinet," which covers compliance with the Dodd-Frank Act and the Sarbanes-Oxley Act, as well as other regulatory action from the Securities and Exchange Commission, executive compensation, and shareholder activism, is written by CW staff writer Joe Mont. Mont welcomes questions, comments, and statements from readers on SEC filing matters and will address them here when appropriate. Readers can contact him at joe.mont@complianceweek.com.

As the initial batch of disclosures to meet requirements of the Securities and Exchange Commission’s pay ratio rule trickle in, activists are already flagging concerns that companies may be a bit too creative with their calculations.

The House of Representatives has approved Rep. Bill Huizenga’s (R-Mich.) amendments to a financial services appropriations bill that would defund enforcement of the SEC’s controversial pay ratio and conflict minerals rules, both requirements of the Dodd-Frank Act. Joe Mont provides a closer look.